導(dǎo)言：
歐盟時(shí)間6月22日，歐洲議450 票贊成、115票反對(duì)和 55票棄權(quán)通過了關(guān)于建立碳邊界調(diào)整機(jī)制（CBAM）草案的修正案。
1、新規(guī)則內(nèi)容
此次通過的修正案與擬于6月8日投票的較為激進(jìn)版本相比，條款內(nèi)容略顯溫和，主要是過渡期和免費(fèi)配額退出時(shí)間均延期2年。
但與歐委會(huì)和歐盟理事會(huì)的草案（以下簡(jiǎn)稱“原草案”）內(nèi)容相比，此次修正案的步伐算是進(jìn)多退少，反映了歐盟內(nèi)部進(jìn)一步擴(kuò)大碳關(guān)稅覆蓋范圍，以實(shí)現(xiàn)有效防止碳泄漏和增強(qiáng)本土企業(yè)競(jìng)爭(zhēng)力的愿望。
增強(qiáng)部分：
（一）擴(kuò)大CBAM納入行業(yè)的范圍。相對(duì)原有鋼鐵、鋁、水泥、化肥及電力的五個(gè)行業(yè)，新增納入行業(yè)包括有機(jī)化學(xué)品、塑料、氫和氨。
（二2）納入電力產(chǎn)生的間接排放。與歐委會(huì)草案僅核算直接排放不同，新的規(guī)則納入制造商使用的外購電力產(chǎn)生的間接排放,以更好地反映工業(yè)生產(chǎn)中的二氧化碳整體排放。
（三）加快EU-ETS免費(fèi)配額退出。為CBAM的公平性，要求歐盟排放交易體系（EU-ETS）中的免費(fèi)配額逐步退出。最終于2035年實(shí)現(xiàn)完全有償配額。而新規(guī)則免費(fèi)配額比例分別為93%、50%、25%，并于2032年降為0，比原草案早3年退出。
（四）明確CBAM收入用途。在歐盟層面設(shè)立集中的CBAM主管機(jī)構(gòu)，CBAM收入將用于歐盟預(yù)算，歐盟將利用CBAM收入支持最不發(fā)達(dá)國家實(shí)現(xiàn)制造業(yè)脫碳，以支持實(shí)現(xiàn)歐盟的氣候目標(biāo)和國際承諾。
（五）明確違法規(guī)則的懲罰力度。在CBAM實(shí)施年份，在每年5月31日之前，未向CBAM當(dāng)局提交與上一年度進(jìn)口貨物中對(duì)應(yīng)排放的若干CBAM證書或提交虛假信息的，罰款力度應(yīng)為上一年度CBAM證書平均價(jià)格的三倍，同時(shí)仍需向CBAM當(dāng)局交出未結(jié)數(shù)量的CBAM證書。
2.放松部分：
新規(guī)則將CBAM正式實(shí)施時(shí)間延期到2027年（延后一年）。
二、對(duì)中國的影響及展望
（1）影響分析
歐盟碳邊界調(diào)整機(jī)制在歐洲議會(huì)正式投票通過，不僅象征碳關(guān)稅在歐盟內(nèi)部共識(shí)的進(jìn)一步達(dá)成，也再一次鞏固了歐盟的氣候雄心：歐盟志在通過CBAM機(jī)制，一方面加快爭(zhēng)奪全球應(yīng)對(duì)氣候變化的主導(dǎo)權(quán)，推動(dòng)全球共同應(yīng)對(duì)氣候行動(dòng)；另一方面，以“防止碳泄漏”為名，建立新的綠色貿(mào)易壁壘，促進(jìn)資金、產(chǎn)業(yè)回流，并利用碳價(jià)國際傳導(dǎo)強(qiáng)化歐盟碳價(jià)在全球碳定價(jià)機(jī)制的核心地位。新規(guī)則對(duì)我國的影響主要體現(xiàn)以下方面：
2.中國碳市場(chǎng)建設(shè)進(jìn)入“關(guān)鍵期”。盡管CBAM正式執(zhí)行期延后一年 。但同時(shí)需要與國內(nèi)產(chǎn)業(yè)整體承受水平進(jìn)行有效平衡。面對(duì)多重矛盾之間的權(quán)衡，未來5年將成為我國碳市場(chǎng)建設(shè)的抉擇期以及與國際接軌的關(guān)鍵時(shí)期。
（二）展望
歐洲議會(huì)通過之后，歐委會(huì)、歐盟理事會(huì)與歐洲議會(huì)將就碳關(guān)稅內(nèi)容進(jìn)行最終協(xié)商，對(duì)內(nèi)容達(dá)成一致后，將會(huì)得到最終的法律文本，根據(jù)歐盟的立法程序和過往立法情況，歐洲議會(huì)通過的最新法案最有可能成為最終版的歐盟碳關(guān)稅法律文本。
因此，出口行業(yè)做好CBAM政策變化風(fēng)險(xiǎn)帶來的影響，并加強(qiáng)對(duì)歐盟碳關(guān)稅條款的合規(guī)性應(yīng)對(duì)；及時(shí)測(cè)算出口產(chǎn)品全口徑碳排放量，并根據(jù)產(chǎn)品現(xiàn)有的碳排放來源，通過加大可再生能源利用、參與綠電交易、實(shí)施技術(shù)減排等方式，降低碳排放量，并建立內(nèi)部碳價(jià)風(fēng)險(xiǎn)應(yīng)對(duì)機(jī)制，評(píng)估碳價(jià)成本上漲對(duì)整體經(jīng)營(yíng)成本的影響，提前做好產(chǎn)品結(jié)構(gòu)優(yōu)化調(diào)整。
背景
CBAM是“2030年適合55個(gè)一攬子計(jì)劃”的一部分，這是歐盟計(jì)劃到2030年將溫室氣體排放量與1990年的水平相比減少至少55%，符合歐洲氣候法。
目前，全球燃料燃燒產(chǎn)生的二氧化碳排放量中約有27%來自國際貿(mào)易商品，雖然歐盟已大幅減少其國內(nèi)溫室氣體排放量，但來自對(duì)歐盟的進(jìn)口的二氧化碳排放量一直在不斷增加，從而破壞了歐盟減少其全球溫室氣體足跡的努力。
原文報(bào)道如下；
CBAM: Parliament pushes for higher ambition in new carbon leakage instrument
22-06-2022, Press Releases PLENARY SESSIONMEPs call for a broader scope and faster implementation of the EU Carbon Border Adjustment Mechanism (CBAM) to raise global climate ambition.On Wednesday, the European Parliament adopted its position on the regulation establishing the world’s first Carbon Border Adjustment Mechanism with 450 votes for, 115 against and 55 abstentions. A Plenary debate was held on CBAM on 7 June.Parliament agrees on the need for a CBAM to reduce global carbon emissions by incentivising non-EU countries to reduce their emissions and to prevent the risk of carbon leakage, i.e. production being moved to outside the EU to countries with laxer climate policies. However, MEPs propose a number of changes to increase climate ambition.Broadening the scope of CBAMIn addition to the products proposed by the Commission (iron and steel, refineries, cement, organic basic chemicals and fertilisers), Parliament wants CBAM to also cover organic chemicals, plastics, hydrogen and ammonia. To ensure a smooth implementation, organic chemicals and polymers shall be subject to a Commission assessment of their technical specificities. MEPs also want to extend CBAM to include indirect emissions, i.e. emissions deriving from the electricity used by manufacturers, to better reflect CO2 costs for European industry.Phasing in CBAM and ending free allowances in ETSThe CBAM would apply from 1 January 2023 with a transitional period until the end of 2026 and Parliament believes it must be fully implemented for the above listed sectors of the EU Emissions Trading System (ETS) by 2032 - three years earlier than proposed by the Commission. Until 2032, exporters should receive free allocations - 100% in the period 2023-2026, 93% in 2027, 84% in 2028, 69% in 2029, 50% in 2030 and 25% in 2031.To avoid double protection, any free allowances granted to EU industries in the ETS, to address the risk of carbon leakage in the absence of fair competition, should be fully phased out by 2032 when CBAM kicks in fully for the protected industries.In addition, Parliament requests that the most efficient EU installations should have an export adjustment mechanism to receive free allocations in the EU ETS for the emissions linked to their export of products regulated by CBAM to non-EU countries without carbon pricing mechanisms similar to the EU ETS. By 31 December 2025, the Commission shall present a report with a detailed assessment of the effects of the EU ETS and CBAM on the EU production of products covered by CBAM and exported outside the EU, on the development of global emissions and on the WTO-compatibility of the export derogation.Parliament stresses that coherence between the CBAM and the EU ETS is essential to respect the principles of the World Trade Organisation and that CBAM must not be misused as a tool to enhance protectionism.Need for a centralised EU CBAM authorityRather than having 27 competent authorities, Parliament believes there should be one centralised EU CBAM authority, which would be more efficient, transparent and cost effective. This would also help to combat forum shopping from importers.Parliament wants the revenues generated by the sale of CBAM certificates to go to the EU budget. MEPs add that the EU must provide financial support, at least equivalent in financial value to the revenues generated by the sale of CBAM certificates, to support least developed countries' efforts to decarbonise their manufacturing industries. This support would help meet the EU’s climate objectives and international commitments, such the Paris Agreement.After the vote, rapporteur Mohammed Chahim (S&D, NL), said: “Today is an historic day for EU climate legislation. Thanks to CBAM, the EU will finally have a tool to incentivise our global trading partners to decarbonise their manufacturing industries, as no matter where you pollute, you will now have to pay for it, if you want to export to the European market. CBAM will therefore significantly contribute to meeting EU and global climate targets.”Parliament is now ready to start negotiations with member states.Background
CBAM is part of the “Fit for 55 in 2030 package', which is the EU’s plan to reduce greenhouse gas emissions by at least 55% by 2030 compared to 1990 levels in line with the European Climate Law.
Around 27% of global CO2 emissions from fuel combustion currently comes from internationally traded goods and, while the EU has substantially reduced its domestic GHG emissions, those coming from imports to the EU have been constantly increasing, thereby undermining the EU’s efforts to reduce its global GHG footprint.
